Part 2 

SUPPLEMENT 

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 DRAFT V-96 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust Program Indicator Addl. Info.

1

1 610000 Operating Expenses/Program Costs E F/N

1 619000 Contra Bad Debt Expense - Incurred for Others E F/N

1 619900 Adjustment to Subsidy Expense E N

1 631000

Interest Expenses on Borrowing From the Bureau of the 

Fiscal Service and/or the Federal Financing Bank E F

1 632000 Interest Expenses on Securities E F/N

1 633000 Other Interest Expenses E F/G/N A

1 633800 Remuneration Interest E N

1 634000

Interest Expense Accrued on the Liability for Loan 

Guarantees E N

1 640000 Benefit Expense E F/N/Z P

1 650000 Cost of Goods Sold E N

1 660000 Applied Overhead E N

1 661000 Cost Capitalization Offset E N

1 671000 Depreciation, Amortization, and Depletion E N

1 672000 Bad Debt Expense E F/N

1 673000 Imputed Costs E F

1 679000 Other Expenses Not Requiring Budgetary Resources E F/N A

1 680000 Future Funded Expenses E F/N/Z P 2

1 685000

Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated) E F P

1 690000 Nonproduction Costs E F/N P 3

1 717100

Gains on Changes in Long-Term Assumptions - From 

Experience E N X

1 717200

Losses on Changes in Long-Term Assumptions - From 

Experience E N X

1 721000 Losses on Disposition of Assets - Other E N X P

1 721100 Losses on Disposition of Investments E F/N/Z X A P

1 721200 Losses on Disposition of Borrowings E F X P

Program A:

Gross costs (Note 22)

USSGL Crosswalk - Statement of Net Cost for Fiscal 2015 Reporting

Gross Program Costs:
Part 2 

SUPPLEMENT 

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 DRAFT V-97 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust Program Indicator Addl. Info.

USSGL Crosswalk - Statement of Net Cost for Fiscal 2015 Reporting

1 728000 Unrealized Losses E F/N X P

1 728100 Unrealized Losses - Exchange Stabilization Fund E N X

1 729000 Other Losses E F/N X P

1 729100

Other Losses for Accrued Special Drawing Right (SDR) 

Interest and Charges E N X

1 730000 Extraordinary Items E N X P

1 750000 Distribution of Income - Dividend E G/N X P

1 760000 Changes in Actuarial Liability E N P

2

2 510000 Revenue From Goods Sold E F/N X

2 510900 Contra Revenue for Goods Sold E F/N X

2 520000 Revenue From Services Provided E F/N X P

2 520900 Contra Revenue for Services Provided E F/N X

2 531000 Interest Revenue - Other E F/N X A P

2 531100 Interest Revenue - Investments E F/N/Z X A P

2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N X A P

2 531300 Interest Revenue - Subsidy Amortization E N X P

2 531400

Dividend Income Accounted for Under the Provisions of the 

Federal Credit Reform Act E N X

2 531500

Contra Revenue for Dividend Income Accounted for Under 

the Provisions of the Federal Credit Reform Act E N X

2 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N X A P

2 531800 Contra Revenue for Interest Revenue - Investments E F/N X A P

2 531900 Contra Revenue for Interest Revenue - Other E F/N X A P

2 532500 Administrative Fees Revenue E F/N X A

2 532900 Contra Revenue for Administrative Fees E F/N X A

2 540000 Funded Benefit Program Revenue E F/N X

2 540500 Unfunded FECA Benefit Revenue E F X

2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F X

2 540900 Contra Revenue for Funded Benefit Program Revenue E F/N X

Less: earned revenue
Part 2 

SUPPLEMENT 

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 DRAFT V-98 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust Program Indicator Addl. Info.

USSGL Crosswalk - Statement of Net Cost for Fiscal 2015 Reporting

2 550000 Insurance and Guarantee Premium Revenue E N X

2 550900

Contra Revenue for Insurance and Guarantee Premium 

Revenue E N X

2 590000 Other Revenue E F/N X A P

2 590900 Contra Revenue for Other Revenue E F/N X A P

2 592100

Valuation Change in Investments - Exchange Stablization 

Fund E N X

2 592200

Valuation Change in Investments for Federal Government 

Sponsored Enterprise E N X

2 711000 Gains on Disposition of Assets - Other E N X P

2 711100 Gains on Disposition of Investments E F/N/Z X P

2 711200 Gains on Disposition of Borrowings E F X P

2 718000 Unrealized Gains E F/N X P

2 718100 Unrealized Gain - Exchange Stabilization Fund E N X

2 719000 Other Gains E F/N X P

2 719100

Other Gains for Accrued Special Drawing Right (SDR) 

Interest and Charges E N X

3

4

4 727100 Gains on Changes in Long-Term Assumptions E N X

4 727200 Losses on Changes in Long-Term Assumptions E N X

5

6

6 640000 Benefit Expense E F/N/Z Q

6 680000 Future Funded Expenses E F/N/Z Q

This line is calculated. Equals sum of lines 1 minus 2.

(Gain)/Loss on pension, ORB or OPEB Assumption Changes (Note 15):

Net program costs including Assumption Changes:

This line is calculated. Equals the sum of lines 3 through 4.

Costs not assigned to programs

Net program costs:
Part 2 

SUPPLEMENT 

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 DRAFT V-99 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust Program Indicator Addl. Info.

USSGL Crosswalk - Statement of Net Cost for Fiscal 2015 Reporting

6 685000

Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated) E F Q

6 690000 Nonproduction Costs E F/N Q

6 721000 Losses on Disposition of Assets - Other E N X Q

6 721100 Losses on Disposition of Investments E F/N/Z X A Q

6 721200 Losses on Disposition of Borrowings E F X Q

6 728000 Unrealized Losses E F/N X Q

6 729000 Other Losses E F/N X Q

6 730000 Extraordinary Items E N X Q

6 750000 Distribution of Income - Dividend E G/N X Q

6 760000 Changes in Actuarial Liability E N Q

7

7 520000 Revenue From Services Provided E F/N X Q

7 531000 Interest Revenue - Other E F/N X A Q

7 531100 Interest Revenue - Investments E F/N/Z X A Q

7 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N X A Q

7 531300 Interest Revenue - Subsidy Amortization E N X Q

7 531700 Contra Revenue for Interest Revenue - Loans Receivable E F/N X A Q

7 531800 Contra Revenue for Interest Revenue - Investments E F/N X A Q

7 531900 Contra Revenue for Interest Revenue - Other E F/N X A Q

7 590000 Other Revenue E F/G/N X A Q

7 590900 Contra Revenue for Other Revenue E F/G/N X A Q

7 711000 Gains on Disposition of Assets - Other E N X Q

7 711100 Gains on Disposition of Investments E F/N/Z X Q

7 711200 Gains on Disposition of Borrowings E F X Q

7 718000 Unrealized Gains E F/N X Q

7 719000 Other Gains E F/N X Q

8 Net cost of operations

This line is calculated. Equals sum of lines 5 and 6 minus 7.

Less: earned revenues not attributed to programs
Part 2 

SUPPLEMENT 

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 DRAFT V-100 IRC Handout April 22, 2014

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Exch/Nonexch Cust/Noncust Program Indicator Addl. Info.

USSGL Crosswalk - Statement of Net Cost for Fiscal 2015 Reporting
Part 2 

SUPPLEMENT 

Fiscal Year 2015 Reporting 

Section V

T/L S2 14-01 DRAFT V-101 IRC Handout April 22, 2014

Footnotes and Additional Information

1. Use the USSGL account attribute domains as provided in USSGL SectionIV, page 4.

2. Excludes non-recurring cleanup costs.

3. Report stewardship costs separately.